Local Democracy, Economic Development and Construction Act 2009 (c. 20)

Part 2 Local authorities: governance and audit

Chapter 3 Audit of entities connected with local authorities

General

54 Interpretation

(1) In this Chapter—

• “audit authority” has the meaning given by section 36(2);

• “Audit Commission” means the Audit Commission for Local Authorities and the National Health Service in England;

• “company” has the same meaning as in Part 16 of the Companies Act 2006 (c. 46) (see section 1 of that Act);

• “financial year”—

  (a)

  in relation to a company, has the same meaning as in Part 16 of the Companies Act 2006 (see section 390 of that Act);

  (b)

  in relation to a limited liability partnership, has the same meaning as in Part 16 of the Companies Act 2006 (as it applies in relation to limited liability partnerships);

  (c)

  in relation to an industrial and provident society, means a year of account within the meaning of the Friendly and Industrial and Provident Societies Act 1968 (c. 55) (see section 21 of that Act);

• “industrial and provident society” means a society registered (or deemed to be registered) under the Industrial and Provident Societies Act 1965 (c. 12);

• “limited liability partnership” means a limited liability partnership formed under the Limited Liability Partnerships Act 2000 (c. 12) or the Limited Liability Partnerships Act (Northern Ireland) 2002 (c. 12 (N.I.));

• “local authority” has the meaning given by section 36(6);

• “qualifying English local authority entity” has the meaning given by section 36(4);

• “qualifying Welsh local authority entity” has the meaning given by section 36(5);

• “relevant entity” has the meaning given by section 36(3).

(2) In this Chapter references to an entity being “connected with” a local authority are to be construed in accordance with subsection (6) of section 212 of the Local Government and Public Involvement in Health Act 2007 (c. 28).